UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED ~~OCTOBER~~ 31April 30, ~~2014~~2015

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

COMMISSION FILE NUMBER: 000-54893

Toshoan Holdings, Inc.

(Exact name of registrant as specified in its charter)

	Delaware	46-1778735
	(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

	1-1-36, Nishiawaji, Higashiyadogawa-ku Osaka, Japan	533-0031 (Zip Code)
	(Address of Principal Executive Offices)

Issuer's telephone number: +81-6-6325-5035

Fax number: +81-6325-5037

Email: info@toa-group.asia

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. [X] Yes [ ] No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). [X] Yes [ ] No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer or a small reporting company. See definition of large accelerated filer, accelerated filer and small reporting company in Rule 12b-2 of the Securities Exchange Act of 1934.

Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Small reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

[ ] Yes [X] No

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

As of ~~December~~ June 1219, ~~2014~~2015, there were approximately 70,000,000 shares of common stock and 1,000,000 shares of preferred stock issued and outstanding.

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Table of Contents

INDEX

PART I-FINANCIAL INFORMATION

		Page
ITEM 1	FINANCIAL STATEMENTS	F1
Condensed balaNCE Sheets at October 31, 2014 (unaudited) and january 31, 2014		F2
Balance Sheets		F2
condensed statements of Operations for the three and Nine months ended oCTOBER 31, 2014		F3
Statements of Operations		F3
CONDENSED Statements of Cash Flows FOR THE NINE MONTHS ENDED oCTOBER 31, 2014 AND 2013.		F4
Statements of Cash Flows		F4
Notes to Financial Statements		F5
ITEM 2	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF OPERATIONS	3
ITEM 3	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	3
ITEM 4	CONTROLS AND PROCEDURES	4
PART II-OTHER INFORMATION
ITEM 1	LEGAL PROCEEDINGS	5
ITEM 1A	RISK FACTORS
ITEM 2	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	5
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	5
ITEM 4	MINE SAFETY DISCLOSURES	5
ITEM 5	OTHER INFORMATION	5
ITEM 6	EXHIBITS	5
SIGNATURES		6

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PART I-FINANCIAL INFORMATION

ITEM 1

FINANCIAL STATEMENTS

TOSHOAN HOLDINGS, INC.

CONSOLIDATED FINANCIAL STATEMENTS

INDEX TO FINANCIAL STATEMENTS

		Page
Balance Sheets		F2
Consolidated Balance Sheets at April 30, 2015 (Unaudited) and July 31, 2014		F2
Statements of Operations		F3
Consolidated Statements of Operations and Comprehensive Loss for the Three and Nine Months Ended April 30, 2015 and 2014 (Unaudited)		F3
Statements of Cash Flows		F4
Consolidated Statements of Cash Flows for the Nine Months Ended April 30, 2015 and 2014 (Unaudited)		F4
Notes to Financial Statements		F5
Notes to the Unaudited Financial Statements		F5

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TOSHOAN HOLDINGS, INC.
CONSOLIDATED BALANCE SHEETS
(UNAUDITED)
			As of		As of
			October 31, 2014		January 31, 2014
			April 30, 2015		January 31, 2015
ASSETS
Current Assets
	Trade receivables - Related party	$	48,620	$	-
TOTAL CURRENT ASSETS		$	-	$	-
TOTAL CURRENT ASSETS		$	48,620	$	-
TOTAL ASSETS		$	-	$	-
TOTAL ASSETS		$	48,620	$	-
LIABILITIES AND SHAREHOLDERS’ EQUITY
LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities
	Trade Payables - Related party	$	4138,~~140~~702	$	-39,339
	Accrued expenses	$	~~750~~3,000	$	410,~~672~~515
	Account payables - Related Party	$	50,264	$	29,815
	Tax Payables	$	-	$	1,137
TOTAL CURRENT LIABILITIES		$	92,154	$	34,487
	Loan from director	$	68,208	$	53,597
TOTAL LIABILITIES		$	92,154	$	34,487
TOTAL CURRENT LIABILITIES		$	109,910	$	104,588
TOTAL LIABILITIES		$	109,910	$	104,588
Shareholders’ Equity (Deficit)
	Preferred stock ($.0001 par value, 20,000,000 shares authorized,
	1,000,000 share and none issued and outstanding
	1,000,000 share and none issued and outstanding as of April 30, 2015 and January 31, 2015)	$	100	$	100
	as of October 31, 2014 and January 31, 2014)	$	100	$	100
	Common stock ($.0001 par value, 500,000,000 shares authorized,
	70,000,000 shares issued and outstanding
	70,000,000 shares shares issued and outstanding as of April 30, 2015 and January 31, 2015)	$	7,000	$	7,000
	as of October 31, 2014 and January 31, 2014)	$	7,000	$	7,000
Additional paid-in capital		$	2,610	$	2,610
Additional paid-in capital		$	2,438	$	2,438
Subscriptions receivables		$	(2,676)	$	(2,676)
Subscriptions receivables		$	(2,505)	$	(2,676)
Accumulated deficit		$	(125,096)	$	(118,323)
Accumulated Deficit		$	(55,613)	$	(42,284)
Accumulated other comprehensive income
	Foreign currency translation	$	58,~~046~~152	$	~~935~~6,701
TOTAL SHAREHOLDERS' EQUITY		$	(43,534)	$	(34,487)
TOTAL SHAREHOLDERS' DEFICIT		$	(109,910)	$	(104,588)
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY		$	48,620	$	-
TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY		$	-	$	-
The accompanying notes are an integral part of these unaudited consolidated financial statements

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TOSHOAN HOLDINGS, INC.
CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
(UNAUDITED)
			Three months		Three months		~~Nine months~~		~~Nine months~~
			Ended		Ended		~~Ended~~		~~Ended~~
			October 31, 2014		October 31, 2013		October 31, 2014		October 31, 2013
			April 30, 2015		April 30, 2014
Revenues - Related party		$	~~31,749~~-	$	-21,110	$	~~52,859~~	$	-
Cost of revenues - Related party			~~28,894~~-		-15,833		~~44,727~~		-
Gross profit		$	~~2,855~~-	$	-5,277	$	~~8,132~~	$	-
	General and administrative expenses		6,538		-		21,461		2,194
General and Administrative Expenses
Total Expenses		$	6,538	$	-	$	21,461		2,194
	General and administrative expenses		6,773		11,834
NET INCOME (LOSS) BEFORE TAXES		$	(3,683)	$	-	$	(13,329)	$	(2,194)
Total Expenses		$	6,773		11,834
Income Tax Expenses		$	-	$	-	$	-	$	-
NET INCOME (LOSS)		$	(6,773)	$	(6,557)
NET INCOME (LOSS)		$	(3,683)	$	-	$	(13,329)	$	(2,194)
OTHER COMPREHENSIVE INCOME
OTHER COMPREHENSIVE INCOME
	Foreign currency translation adjustment	$	1,451	$	25
	Foreign currency translation adjustment	$	3,853	$	-	$	4,111	$	-
TOTAL COMPREHENSIVE INCOME (LOSS)		$	(5,322)	$	(6,532)
TOTAL COMPREHENSIVE INCOME (LOSS)		$	170	$	-		(9,218)		(2,194)
WEIGHTED AVERAGE SHARES OUTSTANDING			70,000,000		70,000,000
WEIGHTED AVERAGE SHARES OUTSTANDING			70,000,000		20,000,00		70,000,000		20,000,000
NET INCOME(LOSS) PER SHARE		$	(0.00)	$	(0.00)
NET INCOME(LOSS) PER SHARE		$	(0.00)	$	(0.00)	$	(0.00)	$	(0.00)
The accompanying notes are an integral part of these unaudited consolidated financial statements
The accompanying notes are an integral part of these unaudited consolidated financial statements

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TOSHOAN HOLDINGS, INC.
CONSOLIDATED STATEMENT OF CASH FLOWS
(UNAUDITED)
			Three months		Three months
			Nine months		Nine months
			Ended		Ended
			October 31, 2014		October 31, 2013
			April 30, 2015		April 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
	Net income (loss)	$	(136,~~329~~773)	$	(26,~~194~~557)
	Changes in operating assets and liabilities:
	Trade receivables - Related party		-		(21,126)
	Trade receivables - Related party		(48,620)		-
	Trade payables - Related party		(636)		15,845
	Prepaid Expenses		-		2,000
	Tax payables		(1,137)		-
	Trade payables - Related party		41,140		-
	Accrued expenses		(7,515)		(4,672)
	Accrued expenses		(3,922)		-
	Net cash provided by (used in) operating activities	$	(16,061)	$	(16,510)
	Net cash provided by (used in) operating activities	$	(24,731)	$	(194)
CASH FLOWS FROM FINANCING ACTIVITIES
	Loan from Director	$	2014,~~449~~611	$	~~194~~16,314
	Decrease (increase) of Subscription receivables		~~171~~-		-171
	Net cash provided by (used in) financing activities	$	2014,~~620~~611		~~194~~16,485
CASH FLOWS FROM INVESTING ACTIVITIES
	Net cash provided by (used in) investing activities	$	-	$	-
Net effect of exchange rate changes on cash		$	41,~~111~~451	$	-25
Net Change in Cash and Cash equivalents			-		-
Cash and cash equivalents - beginning of period			-		-
Cash and cash equivalents - end of period			-		-
NONCASH INVESTING AND FINANCING ACTIVITIES
	Contribution to capital by related party for write-off of accounts payable		-		2,438
SUPPLEMENTAL INFORMATION
Interest paid			-		-
Income taxes paid			-		-
The accompanying notes are an integral part of these unaudited consolidated financial statements
The accompanying notes are an integral part of these unaudited consolidated financial statements.

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TOSHOAN HOLDINGS, INC

NOTES TO ~~CONDENSED UNAUDITED~~ Consolidated FINANCIAL STATEMENTS

AS OF ~~OCTOBER~~APRIL 3130, ~~2014~~2015

(UNAUDITED)

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

Toshoan Holdings, Inc. (the “Company”), a growth company, was incorporated under the laws of the State of Delaware on January 24, 2013, with an objective to acquire, or merge with, an operating business. As of ~~October~~April 3130, ~~2014~~2015, the Company conducts a trading business through TOA FISHERY CO., LTD., a Japanese Corporation , which is our wholly owned subsidiary. Our business is engaged in a range of global business activities ~~including~~ including the worldwide trading of food products.

The accompanying unaudited ~~condensed~~ Consolidated financial statements of ~~Toshoan~~ Toshoan Holdings, Inc. (the “Company” ) have been prepared in accordance with the rules and regulations of the Securities ~~and~~ and Exchange Commission, or the SEC, including the instructions to Form 10-Q and Regulation S-X. In the opinion of the management of of the Company, all adjustments, which are of a normal recurring nature, necessary for a fair statement of the results for the ~~three~~ three month periods and for the period from the date of inception have been made. Results for the interim periods presented are not necessarily indicative of the results that might be expected for the entire fiscal year. When used in these notes, the terms “Company”, “we”, “us” or “our” mean the Company. Certain information and note disclosure normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America has been ~~condensed~~Consolidated or omitted from these statements pursuant to such accounting principles and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements for the year ended January 31, ~~2014~~2015.

The results of operations for the ~~nine~~three ~~month~~months period ended ~~October~~April 3130, ~~2014~~2015 are not necessarily indicative of the results for the full fiscal year ending January 31, ~~2015~~2016.

In the quarter ended October 31, 2014, the Company elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the company to remove the inception to date information and all references to development stage.

We do not expect the adoption of recently issued accounting pronouncements to have a significant impact on our results of operations, financial position or cash flow.

NOTE 2 - GOING CONCERN

The accompanying financial statements are prepared on a basis of accounting assuming that the Company is a going concern that contemplates realization of assets and satisfaction of liabilities in the normal course of business. The Company is considered a start up and has few current revenue sources. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s management plans to engage in very limited activities without incurring any liabilities that must be satisfied in cash until a source of funding is secured. The Company will offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue- producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders.

NOTE 3 - RELATED-PARTY TRANSACTIONS

At ~~October~~April 3130, ~~2014~~2015, the Company owed a related party in the amount of $5068,~~264~~208 to Hajime Abe, sole director, for payment of the Company’s expenses.

At ~~October~~April 3130, ~~2014~~2015, the Company has $4138,~~140~~702 of related party trade payable due to Tsukiji Toa Suisan Co., Ltd. for the amount of cost of goods sold. Hajime Abe is a shareholder of Tsukiji Toa Suisan Co., Ltd..

During the nine months ended October 31, 2014, the Company had $52,859 in revenue from related party of which $48,620 is included in related party trade receivable due from Toshoan Restaurant. Hajime Abe is owner of Toshoan Restaurant.

NOTE 4 – SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date the financial statements were issued. Based on our evaluation no events have occurred requiring adjustment or disclosure.

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ITEM 2

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

Our cash balance is $0 as of ~~October~~ ~~31,~~April ~~2014~~30, 2015. Our cash balance is not sufficient to fund our limited levels of operations for any period of time. We have been utilizing and may utilize funds from Hajime Abe, our President and Director, who has informally agreed to advance funds to allow us to pay for filing fees, and professional fees. Hajime Abe, however, has no formal commitment, arrangement or legal obligation to advance or loan funds to the company.

ITEM 3

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide the information required by this Item.

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ITEM 4

CONTROLS AND PROCEDURES

Management’s Report on Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934 , as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and our chief financial officer (who is acting as our principal executive officer, principal financial officer and principle accounting officer) to allow for timely decisions regarding required disclosure.

As of ~~October~~April 3130, ~~2014~~2015, the end of the period covered by this report, we carried out an evaluation, under the supervision of our chief executive officer, with the participation of our chief financial officer, of the effectiveness of the design and the operation of our disclosure controls and procedures. The officers concluded that the disclosure controls and procedures were not effective as of the end of the period covered by this report due to material weaknesses identified below.

Management’s Report on Internal Control over Financial Reporting

Our management is responsible for ~~establishing~~ establishing and maintaining adequate internal control over financial reporting. Responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of control procedures. The objectives of internal control include providing management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management’s authorization and recorded properly to permit the preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States. Our management assessed the effectiveness of our internal control over financial reporting as of ~~October~~ 31April 30, ~~2014~~2015. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-Integrated Framework. Our management has concluded that, as of ~~October~~April 3130, ~~2014~~2015, our internal control over financial reporting was not effective as of the end of the period covered by this report due to identified material weaknesses. Inasmuch as we only have one individuals serving as our officer, and employee we have determined that the Company has inadequate controls and procedures over financial reporting due to the lack of segregation of duties and lack of a formal review process that includes ~~multiple~~ multiple levels of review, resulting in several audit adjustments related to derivative accounting, accounting of the Company’s convertible debt instruments, and write-off of assets. Management recognizes that its controls and procedures would be substantially improved if there was a greater segregation of the duties of Chief Executive Officer and Chief Financial Officer and as such is actively seeking to remediate this issue. Management believes that the material weakness in its controls and procedures referenced did not have an effect on our financial results.

This quarterly report does not include an attestation report of our company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our Company’s registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit our company to provide only management’s report in this annual report.

Inherent limitations on effectiveness of controls

Internal control over financial reporting has inherent limitations which include but is not limited to the use of independent professionals for advice and guidance, interpretation of existing and/or changing rules and principles, segregation of management duties, scale of organization, and personnel factors. Internal control over financial reporting is a process which involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures. Internal control over financial reporting also can be circumvented by collusion or improper management override. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements on a timely basis, however these inherent limitations are known features of the financial reporting process and it is possible to design into the process safeguards to reduce, though not eliminate, this risk. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Changes in Internal Control over Financial Reporting

There have been no changes in our ~~internal~~ internal controls over financial reporting that occurred during the period ended ~~October~~April 3130, ~~2014~~2015 that have materially or are reasonably likely to materially affect, our internal controls over financial reporting.

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PART II-OTHER INFORMATION

ITEM 1

LEGAL PROCEEDINGS

There are no legal proceedings against the Company and the Company is unaware of such proceedings contemplated against it.

ITEM 1A

RISK FACTORS

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide the information required by this Item.

ITEM 2

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

On June 20, 2013, Jeffrey DeNunzio of 780 Reservoir Avenue, #123, Cranston, RI 02910, the sole shareholder of the Company, entered into a Share Purchase Agreement with Hajime Abe, C/O Toa Shoko, 1-1-36, Nishiawaji, Higashiyodogawa-ku, Osaka 533-0031, Japan. Pursuant to the Agreement, Mr. DeNunzio transferred to Hajime Abe, 20,000,000 shares of our common stock which represented all of our issued and outstanding shares.

On December 2, 2013, the Company issued 1,000,000 shares of restricted Series A preferred stock valued at $100 to Hajime Abe as director’s compensation.

On December 2, 2013, the Company issued 50,000,000 shares of restricted common stock valued at $5,000 to Hajime Abe as director’s compensation.

On December 11, 2013, Mr. Hajime Abe entered into stock purchase agreements with approximately 707 Japanese shareholders. Pursuant to these agreements, Mr. Abe sold 66,148,000 shares of common stock in the company to these individuals and received $6,615 as aggregate consideration.

We claim an exemption from registration afforded by Section 4(2) and/or Regulation S of the Securities Act of 1933, as amended ("Regulation S") for the above sales of the stock since the sales of the stock were made to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting on behalf of any of the foregoing.

ITEM 3

DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4

MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5

OTHER INFORMATION

None

ITEM 6

EXHIBITS

(a)	Exhibits required by Item 601 of Regulation S-K.

Exhibit No.		Description
3.1		Certificate of Incorporation. (1)
3.2		By-laws. (1)
31.1		Certification of the Company’s Principal Executive ~~and Principal Financial~~ Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s report on Form 10-Q for the quarter ended ~~October~~April 3130, ~~2014~~2015. (2)
32.1		Certification of the Company’s Principal Executive and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. (2)
31.2		Certification of the Company’s Principal Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s report on Form 10-Q for the quarter ended April 30, 2015. (2)
32.1		Certification of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. (2)
32.2		Certification of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. (2)
101.INS		XBRL Instance Document (3)
101.SCH		XBRL Taxonomy Extension Schema (3)
101.CAL		XBRL Taxonomy Extension Calculation Linkbase (3)
101.DEF		XBRL Taxonomy Extension Definition Linkbase (3)
101.LAB		XBRL Taxonomy Extension Label Linkbase (3)
101.PRE		XBRL Taxonomy Extension Presentation Linkbase (3)

(1)		Filed as an exhibit to the Company's Registration Statement on Form 10, as filed with the SEC on February 7, 2013, and incorporated herein by this reference.
(2)		Filed herewith.
(3)		Users of this data are advised that, pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed not filed or part of a registration statement or Annual Report for purposes of Sections 11 or 12 of the Securities Act of 1933 or Section 18 of the Exchange Act of 1934 and otherwise are not subject to liability.

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SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, there unto duly authorized.

Toshoan Holdings Inc.

(Registrant)

By: /s/ Hajime Abe

Name: Hajime Abe

President, ~~CEO~~Chief Executive Officer

Dated : June ~~December 12~~19, ~~2014~~2015

By: /s/ Shunji Fukumoto

Name: Shunji Fukumoto

Secretary, ~~CFO~~Chief Financial Officer

Dated : June ~~December 12~~19, ~~2014~~2015

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Filing Compare · Toshoan Holdings, Inc.